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Important GST changes for NZ short stay/visitor accommodation providers Many New Zealanders rent out a holiday home, or parts of their home, for short-stay holiday lets.
Pillar One: New Zealand will not adopt ‘Amount B’ We have received confirmation that New Zealand will not adopt “Amount B” under the OECD’s proposed Pillar One transfer pricing methodology. Instead, New Zealand...
PwC Electricity Line Business: 2023 Information Disclosure Compendium This document summarises the information disclosures of New Zealand’s electricity line businesses for the year ended 31 March 2023, prepared pursuant to the...
Do the financial statements of the NZX50 reflect the impact of climate change? In this latest edition, we look at NZX50 companies reporting between 1 July and 31 December 2022. We examine how climate-related impacts on the financial...
